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2015 (9) TMI 301 - HC - Central ExciseValidity of Tribunal's order - Tribunal dismissed appeal as not being the civil court - Matter before Tribunal is as to who is the proper party to the case - Held that:- Besides demand of duty, penalty has also been imposed upon Sri Pramod Kumar Goyal being the active Director and that the appeal before the Commissioner (Appeal) was contested on behalf of the company by Sri Pramod Kumar Goyal, however, in no circumstance the Tribunal can refuse to enter into the issue as to whether the appeal as filed by Sri Pramod Kumar Goyal was competent or not i.e. it had the backing of a valid resolution of the company or not. Such issues must necessarly be gone into by the Tribunal only for the purposes of ascertaining as to whether the appeal on behalf of the company has been filed by a competent person or not and nothing beyond it. Any other inter se dispute between the two Directors of the Company had not be examined by the Tribunal. Tribunal has misdirected itself in dismissing the appeal only on the ground that a dispute has been raised with regard to the correctness or otherwise of the resolution said to have been made in favour of Pramod Kumar Goyal in the matter of filing of the appeal. The Tribunal must adjudicate upon the said issue on the basis of the material brought on record before it and must decide as to whether the appeal as presented was competent or not. All issues on merits of the maintainability of the appeal are left open to be examined by the Tribunal as per the evidence led by the parties and after affording opportunity to them. - order impugned passed by the Tribunal cannot be legally sustained and is hereby quashed - Decided in favour of assessee.
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